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All Journal JDM (Jurnal Dinamika Manajemen) Jurnal Dinamika Akuntansi Journal of Applied Finance & Accounting MUQTASID EQUILIBRIUM Jurnal Akuntansi Multiparadigma AKSES: Jurnal Ekonomi dan Bisnis Accounting Analysis Journal Economic Education Analysis Journal Jurnal Akuntansi dan Pajak Moneter : Jurnal Akuntansi dan Keuangan Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah JURNAL MANAJEMEN Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Jurnal Pengabdian Al-Ikhlas EconBank : Journal Economics and Banking Al-Khidmat : Jurnal Ilmiah Pengabdian Kepada Masyarakat Community Empowerment
Prabowo Yudo Jayanto
Jurusan Akuntansi, Fakultas Ekonomi, Universitas Negeri Semarang
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Public Health Social Sciences Other

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Journal : Journal of Applied Finance

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DETERMINATION of MOTIVATION Muzakki PAYING ZAK at ZAKAT MANAGEMENT Institution (Case study on MSME owners) Nurkholis Nurkholis; Prabowo Yudo Jayanto
Journal of Applied Finance & Accounting Vol. 7 No. 2 (2020): Publish on June 2020
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v7i2.6380

Abstract

This study aims to test and analyze factors that influence the motivation of Muzakki to pay zakat through religiosity, understanding of zakat, level of income, environmental, accountability of zakat management agency and socialization of zakat management agency. The population in this research is all Muslim SMEs in Semarang, while 100 Muslim SME owners in Semarang that are randomly sampled. Data is collected using the questionnaires and analyzed using Structural Equation Modeling (SEM) and  Partial Least Square (PLS) with  Smart analysis tool PLS 3.0. The study shows that religiosity, understanding of zakat, income level, environment, and accountability of the zakat management agency has a positive and significant influence on the motivation of Muzakki to pay Zakaah. While socialization of zakat management zakat has no significant effect.
Co-Authors - FACHRURROZIE Ahmad Nurkhin Amal, Muhammad Ihlashul Anwar Zahid Apriliani, Eka Apriliani, Eka Arbani Rusdi Arista, Ika Asrori Asrori Aziz, Muhammad Fikri Candra, Vivi Ely Candra, Vivi Ely Dhini Suryandari, Dhini Fergie Astinila, Fergie Fian Tri Rohmah Fian Tri Rohmah Hasan Mukhibad I N Kayati Ika Arista Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Kumara, Sania Anggita Endah Linda Agustina M Akmal Muhammad Faizun Ulurrosyad Muhammad Fikri Aziz Muhammad Fikri Aziz Novilia, Puja Nurkholis Nurkholis Pangestu, Itaq Pangestu, Itaq Puguh Kharisma Puja Novilia Puspitasari, Cici Puspitasari, Cici Putri Dwi Indriyani Ratna Aditya Ningrum, Ratna Aditya Retnoningrum Hidayah Retnowati, Ayu - Rusmia Wardiyanti, Rusmia Saefudin Saefudin Siti Munawaroh Sulistiani, Iis Sulistiani, Iis Surepno, Surepno Trisni Suryarini Tsalatsah Nurakhiroh, Tsalatsah